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Overview
EDD's Tax Branch administers the collection, accounting, and auditing functions of California's payroll tax program. The program consists of Unemployment Insurance and Employment Training Tax, which are employer contributions, and Disability Insurance and Personal Income Tax, which are withheld from employees' wages. Tax Branch is committed to providing excellent service to California employers and benefit claimants and to increasing voluntary compliance with payroll tax laws through education, simplified reporting processes, and the promotion of fair business competition. Tax Branch strives to operate a fair, efficient, and effective payroll tax system.

Reporting Requirements – Below are links to some essential reporting and payment information for California employers. You can find more detailed information in the California Employer's Guide (DE 44), available at your local Employment Tax Office.

• Employer Registration
• New Hire Reporting
• Independent Contractor Reporting
• Tax Payment
• Filing Quarterly and Annual Reports
• Electronic Filing, Registration and Payment Options
• Changes to Your Business

Rates and Schedules

• Tax Rates
• Withholding Schedules
• Meals and Lodging Values

Tax Forms and Publications

• California Employer Newsletter
• Obtaining Tax Forms and Publications – Various methods including:
• Download forms (including fill-in forms).
• Fax on Demand at (877) 547-4503.
• Order forms online.
• Precedent Decisions
• Where do I get help if I have problems downloading tax forms and publications?

Electronic Filing, Registration and Payment Options

Tax Seminars

Payroll Tax Assistance - Call us toll-free at (888) 745-3886 or visit your local Employment Tax Office for information and advice on your payroll tax responsibilities. We can also assist you with forms and filing reports.

Frequently Asked Questions

Other Payroll Tax/Fees Information

• AB 1643, Report to the California Legislature
• Annual Reconciliation Statement (DE 7) Notice
• Benefit Audit Information
• Board of Equalization
  • Do you have 10 or more employees?
  • Do you have 50 or more employees?
    
• California Tax Information Center – Sponsored by California’s tax agencies (Board of Equalization, Employment Development Department, and Franchise Tax Board) and the IRS. One-stop tax help is our goal.
• Child Support Programs
• Independent Contractor Reporting
• New Employee Registry (New Hire Reporting)
  
• For Tax Professionals
• Interest Rate
• Office of the Taxpayer Rights Advocate – Resolving tax problems
• Payroll Tax Fraud
• School Employees Fund
• State Agencies - Independent Contractor or Common Law Employee
• SUTA Dumping (UI Rate Manipulation)

Subscribe – Join the e-mail list and stay up-to-date on payroll tax topics.

For assistance, call our toll-free number (888) 745-3886 or visit your local Employment Tax Office.